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THE WEST PAKISTAN FINANCE ACT, 1966.
(WEST PAKISTAN ACT, NO. I OF 1966.)
[30th June, 1966.]
CONTENTS
PREAMBLE
SECTIONS
1.
Short title, commencement and extent.
2.
Definitions.
3.
Surcharge on Agricultural Income-Tax in certain
districts.
4.
Tax on Cinemas.
5.
Tax on motor vehicles.
6.
Tolls on fares and freights on inland vessels.
7.
Tolls on vessels playing inland waters.
8.
Tax on railway fares and freights.
9.
Penalty.
10.
Bar on suits in Civil Courts.
11.
Application of existing laws.
12.
Power to amend or vary an Act.
13.
Power to make Rules.
FRIST SCHEDULE
SECOND
SCHEDULE
PART
I
PART
II
THE WEST PAKISTAN FINANCE ACT, 1966.
(WEST PAKISTAN ACT, NO. I OF 1966.)
[30th June, 1966.]
[First published, after having received the assent of the Governor of
West Pakistan, in the Gazette of West Pakistan Extraordinary, dated the 30th
June, 1966.]
AN
ACT
to continue and levy taxes and duties in West Pakistan.
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WHEREAS it is expedient to
continue and levy certain taxes and duties in the Province of West Pakistan;
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Preamble.
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It is hereby enacted as follows:
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1.
(1) This Act may be
called the West Pakistan Finance Act, 1966.
(2) It shall come into
force on and from the first day of July, 1966.
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Short title, commencement and extent.
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(3) It shall extend, unless otherwise
specified here-in after to the whole of the [
Province of the Khyber Pakhtunkhwa] except the Tribal Areas.
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2. In
this Act, unless there is anything repugnant in the subject or context,
"Government" means the Government of [Khyber
Pakhtunkhwa].
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Definitions.
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3. (1) There shall
be levied and collected from every owner of land which is assessed to
agricultural income-tax in the District of Bannu, Dera Ismail Khan, Hazara,
Mardan, Kohat. Peshawar, [.……….]
on the land-revenue payable in the agricultural year 1965-66 an additional
amount of agricultural income-tax by way of surcharge at the rates specified
in the First Schedule.
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Surcharge on
agricultural Income-Tax in certain districts.
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Explanation— For
purposes of this section, "agricultural year" means the
agricultural year as defined in the Punjab Land Revenue Act, 1887.
(2) The provisions of the [Khyber
Pakhtunkhwa] Agricultural Income-Tax Act, 1948, [......]
shall, so far as may be apply to the assessment, collection and recovery of the
surcharge imposed under this section.
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4. There shall be levied and
collected a tax on cinemas payable by the owner or management thereof at the
following rates for the financial year 1966-67:—
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Tax on cinemas.
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(i) In the case of a cinema classed as a first class cinema.
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One thousand rupees.
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(ii) In the case of a cinema classed as a
second class cinema.
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Five hundred rupees.
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(iii) In the case of a cinema classed as a
third class cinema.
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One hundred rupees.
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5. There shall be levied
and collected in any area in which a tax is imposed on
motor vehicles by or under any enactment in force in [Khyber
Pakhtunkhwa] a surcharge on such tax at the following rates for the financial
year 1966-67:—
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Tax on Motor vehicles.
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(i) Motor vehicles used for the transport or
carriage of goods and
materials.
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Twenty-five rupees.
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(ii) Motor vehicles
plying for hire and
licensed to carry more than eight
persons.
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Fifty rupees.
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6. (1) For the
financial year 1966-67, there shall be levied and collected in
the District of Karachi, a toll on fares and
freights charged for transport by steam vessels and motor vessels plying in
land waters, according to the scale set out in the Second Schedule.
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Toll on fares and freights on in land traffic by vessels.
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(2) The toll shall be collected by the owner or the
charterer of the vessel and paid to Government.
(3) In this section and in section 7, "steam
vessels" and "motor vessels" mean every description of vessel
propelled, wholly or in part, by the agency of steam or oil.
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7. (1)
For the financial year 1966-67, there shall be levied and collected in the
District of Karachi, a toll on steam vessels and motor vessel plying in
inland waters at the rates specified hereunder-
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Tolls on vessels
plying in inland water.
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On vessels of a tonnage
of—
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(a)
Less than 100 tons
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One hundred rupees.
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(b)
100 tons, but less than 500 tons.
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Two hundred and fifty
rupees.
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(c)
500 tons, but less than 1,000 tons.
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Five hundred rupees.
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(d)
1,000 tons and Upwards
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One thousand rupees.
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(2) The toll shall be payable by the owner or the
charterer of the vessel.
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8.
Until the 30th day of June, 1967, there shall be levied and paid on railway
fares and freights a tax according to the scale set out in the Second
Schedule.
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Tax on railway fares
and freights.
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9.
If the person who is responsible for the payment of the tax or toll under
section 4 [
..... ] fails to pay or collect the tax or toll, as the case may be, he shall
be liable to pay a penalty not exceeding the amount of the toll or tax
payable.
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Penalty.
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10.
No suit shall lie in any Civil Court to set aside or modify any assessment of
tax or toll made under this Act and the rules made thereunder.
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Bar of suits in Civil
Courts.
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11.
Where any tax or surcharge imposed by this Act is by way of any addition to
or a surcharge on any existing tax imposed by or under an enactment in force
in [Khyber
Pakhtunkhwa] the procedure provided in such enactment for the assessment,
collection and recovery of such tax, shall, so far as applicable, apply to
the assessment, collection and recovery of the additional tax or surcharge.
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Application of
existing laws.
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12.
Government may, by notification in the official Gazette, make such omissions
from, additions to, adaptations and modifications of, any West Pakistan Act
as may be necessary for the purpose of the levy and collection of any tax
imposed by this Act.
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Power to amend or very
an Act.
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13.
(1) Government may make rules for carrying into effect the purposes of this
Act.
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Power to make rules.
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(2) Without prejudice to the generality of the foregoing
provision, such rules may provide for all or any of the following matters
namely:-
(i) the
procedure for the assessment, collection and payment of
any tax or toll levied under this Act; and
(ii) any other matter
incidental thereto.
(3) Any rules made or deemed to have been made under the
corresponding provisions of the West Pakistan Finance Act, 1965, shall, so far
as may be, be continued and be deemed to have been made under this Act.
FIRST SCHEDULE
[See SECTION 3]
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Surcharge
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Where the total
land-revenue payable does not exceed Rs. 349.
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Nil.
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Where the total
land-revenue payable exceeds Rs. 349 but does not exceed Rs. 499.
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Rupees twelve.
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Where the total
land-revenue payable exceeds Rs.499 but does not exceed Rs. 749.
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Rupees twenty four.
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Where the total
land-revenue payable exceeds Rs. 749 but does not exceed Rs. 999.
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Rupees fifty.
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Where the total
land-revenue payable exceeds Rs. 999 but doe not exceed Rs. 1,999.
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Rupees one hundred.
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Where the total
land-revenue payable exceeds Rs. 1,999 but does not exceed Rs. 4,999.
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Rupees two hundred.
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Where the total
land-revenue payable exceeds Rs. 4,999 but does not exceed Rs. 9.999.
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Rupees five hundred.
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Where the total
land-revenue payable exceeds Rs. 9,999.
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Rupees one thousand.
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SECOND SCHEDULE
[See SECTIONS 6 AND 8]
PART I
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Freight (goods)
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Surcharge
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Where the freight on any consignment
does not exceed Rs. 3.
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Nil
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Where the freight on any consignment exceeds
Rs 3 but does not exceed Rs. 10.
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Six paisa.
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Where the freight on any consignment
exceeds Rs. 10 but does not exceed Rs. 25.
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Twelve paisa.
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Where the freight on any consignment
exceeds Rs. 25 but does not exceed Rs. 50.
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Twenty five paisa.
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Where the freight on any consignment
exceeds Rs. 50 but does not exceed Rs. 75.
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Fifty paisa.
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Where the freight on any consignment
exceeds Rs. 75 but does not exceed Rs. 100.
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One rupee.
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Where the freight on any consignment
exceeds Rs. 100 but does not exceed
Rs. 150.
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Two rupees.
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Where the freight on any consignment
exceed Rs. 150 but does not exceed Rs. 225.
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Three rupees.
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Where the freight on any consignment
exceeds Rs. 225 but does exceed Rs. 300.
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Four rupees.
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Where the freight on any consignment
exceeds Rs. 300.
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Four rupees plus one rupees for every hundred rupees in excess of three
hundred rupees of freight.
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ART II
FARES (PASSENGER)
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Amount of tax.
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On a first class ticket
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50 paisa.
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On a second class
ticket
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25 paisa.
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On an inter class
ticket
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12 paisa.
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On a third class or
deck ticket
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6 paisa.
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Provided that no tax shall be levied where the fare does not exceed Rs.30.
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